Concur its complicated but only because there are two valid implementations depending upon choice and hardware.
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hardware chip centric application
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vlan bridge centric application.
For this one, this most excellent reference is recommended and the MT wiki I think has improved over time…
http://forum.mikrotik.com/t/using-routeros-to-vlan-your-network/126489/1
Now both take advantage of the bridge but one (1) is capable of hardware offloading…